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Corio N.V. (‘Corio’ or ‘the Company’) is a closed-end property investment fund and is licensed under the Financial Supervision Act (WFT).
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The consolidated financial statements have been prepared in accordance with the nternational Financial Reporting Standards (‘IFRS’) adopted by the European Union.
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Subsidiaries are those entities ultimately controlled by Corio.
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Transactions in foreign currencies are translated into euros at the spot exchange rate on the transaction date.
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Investment property covers investments in property held for the purpose of generating rental
income, for capital gain or for a combination of both.
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Property under development for future use as investment property is classified as investment property under development (development projects) and carried at cost until
construction or development is complete, at which point it is reclassified to...
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